Appellate Authority under CGST Act Cannot Suo Moto Enhance Tax Liability: Calcutta HC [Read Order]

While allowing the appeal, the court set aside the orders passed by the appellate authority as well as the adjudicating authority and remanded the matter back for fresh consideration, in light of some subsequent events
By Yogitha S. Yogesh - On October 11, 2024 5:22 pm - 2 mins read
Calcutta High Court - CGST Act - Tax Liability - Section 107(11) of CGST Act - Appellate Authority under CGST Act - taxscan

In a recent case, the Calcutta High Court set aside an order of the Goods and Service Tax ( GST ) and held that the Appellate Authority under CGST Act cannot suo motu enhance tax liability on an assessee, without following the procedure under Section 107(11) of the CGST/ WBGST Act. The tax initially quantified on…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader